The Theory of Constraints (TOC) and its incidence on production costs. Case enterprise MIVIRN from Riobamba-Ecuador
Article Sidebar
Main Article Content
Abstract
The research article is based on the development of an improvement proposal for the construction machinery production company “MIVIRN” to minimize costs and increase its production capacity through the introduction of methods for identifying restrictions and planning production that achieve a positive impact on the productive improvement of the company. The project focused on the identification of restrictions in the concrete mixer and elevator production processes, a compilation of historical data was carried out and based on this, future demand was projected, standard and takt times were evaluated and determined. time later, the production centers were paid for through process costing and direct costing and with these data, the system restrictions were established applying the methodology proposed by Goldratt to exploit the restriction that prevents achieving a better productive performance using the line balance as a tool. process for which the required calculations were automated through “Excel” and its “Solver” tool. The methodology developed allowed the elaboration of a proposal that allowed the elimination of the restrictive process and with it reduced the productive costs in 5.46% for the concrete mixer and 9.38% for the concrete elevator, additionally increased the productive capacity of concrete elevators in a 125%, demonstrating that the methodology of optimization and production improvement with application of the theory of restrictions (TOC) is capable of significantly influencing the reduction of costs and increase of the productive capacity of the company.
Downloads
Article Details
References
Arellano, O., Quishpe, G., Ayaviri, N., & Escobar, F. (mar de 2017). Estudio de la Aplicacion de Método de Costos ABC en las Myoes del Ecuador. Revista de Investigaciones Altoandinas, 19(1), 33 - 46. doi:http://dx.doi.org/10.18271/ria.2016.253
Arriola, O. B., Picchi, F. A., & Granja, A. D. (2016). Directrices iniciales para la adopción del costeo kaizen en la construcción civil. Proceedings of the VII Elagec, 17, 1-11.
Chi, G., Wang, D., & Hagedorn, A. D. (2019). Future interstate highway system demands: Predictions based on population projections. Case Studies on Transport Policy, 7(2), 384-394. doi:https://doi.org/10.1016/j.cstp.2019.03.001
Chung, W., Talluri, S., & Kovács, G. (2018). Investigating the effects of lead-time uncertainties and safety stocks on logistical performance in a border-crossing JIT supply chain. Computers & Industrial Engineering, 118, 440-450. doi:https://doi.org/10.1016/j.cie.2018.03.018
García-Jacobo, S., & Romero-Guerrero, J. A. (2020). Diseño de un modelo de simulación, utilizando un software de eventos discretos, en una línea de producción de tejido industrial. RIIIT. Revista Internacional de Investigación e Innovación Tecnológica, 8(44), 1-19.
Goldratt, E. M. (1997). Cadena crítica. North River Press: Great Barrington.
Jablonsky, J., & Skocdopolova, V. (2017). Análisis y Optimización del Proceso de Producción en una Empresa Procesadora de Leche. Información Tecnológica, 28(4), 39-46. doi: 10.4067/S0718-07642017000400006
Juiña, L., Cabrera, V., & Reyna, S. (2017). Aplicación de la teoría de restricciones en la implementación de un Sistema de Manufactura CAD-CAM en la industria Metalmecánica-Plástica. Enfoque UTE, 8(3), 56 -71.
Lowalekar, H., & Ravi, R. (2017). Revolutionizing blood bank inventory management using the TOC thinking process: An Indian case study. International Journal of Production Economics, 186, 89-122. doi:https://doi.org/10.1016/j.ijpe.2017.02.003
Muyulema-Allaica, C. A., Muyulema-Allaica, J. C., Pucha-Medina, P. M., & Ocaña-Parra, S. V. (2020). Los costos de producción y su incidencia en la rentabilidad de una empresa avícola integrada del Ecuador: caso de estudio. Visionario Digital, 4(1), 43-66. doi:https://doi.org/10.33262/visionariodigital.v4i1.1089
Okutmuş, E., Kahveci, A., & Kartašova, J. (2015). Using theory of constraints for reaching optimal product mix: An application in the furniture sector. Jekaterina, 19(2), 138-149. doi:https://doi.org/10.1016/j.intele.2016.02.005
Quezada, L. E., Reinao, E. A., Palominos, P. I., & Oddershede, A. M. (2019). Measuring Performance Using SWOT Analysis and Balanced Scorecard. Procedia Manufacturing, 39, 786-793. doi:https://doi.org/10.1016/j.promfg.2020.01.430
Rodríguez, A. A. (2018). El costeo basado en actividades: una tendencia actual. Cofín Habana, 12(2), 204-21.
Tejada, D. N., Gisbert, S. V., & Perez, A. I. (2017). Metodología de estudio de tiempo y movimiento: Introducción al GSD. 3CEmpresa (Edición Especial), 39 –49. doi:http://dx.doi.org/10.17993/3cemp.2017.especial.39-49
Usca-Veloz, R. B., Muyulema-Allaica, J. C., Espinosa-Ruiz, C. G., Sánchez-Macías, R. A., Velasteguí-Bósquez, G. A., & Caspi-Pilamunga, W. M. (2019). La interconexión digital de objetos habituales con internet y sus aplicaciones para la empresa y la Industria 4.0: Review. Revista Internacional de Investigación e Innovación Tecnológica – RIIIT, 7(41), 1-19.
Yépez-Moreira, R. I., Muyulema-Allaica, J. C., Ormaza-Morejón, F. M., & Sánchez-Macías, R. A. (2019). Instrumento de diagnóstico para el análisis y mejora de las operaciones de confección. Revista Internacional de Investigación e Innovación Tecnológica – RIIIT, 7(39), 1-24.
Zhu, L., Zhang, C. Z., Zhang, Z., Zhou, X., Liu, W., & Zhu, B. (2020). A new and reliable dual model- and data-driven TOC prediction concept: A TOC logging evaluation method using multiple overlapping methods integrated with semi-supervised deep learning. Journal of Petroleum Science and Engineering, 188, e106944. doi:https://doi.org/10.1016/j.petrol.2020.106944